1.audit 审计 ME]4tu
2.attestation 鉴证 Xydx87L/-e
3.credibility 可信赖程度 aSIb0`(3
4.audit of financial statements 财务报表审计 Yv]vl6<
5.agreed-upon procedures 执行商定程序 ?%~p@
6.high levels of assurance 高水平保证 W`9{RZ'
7.compilation 编制 "KK}}$>
8.reliability 可靠性 e8 ]C
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9.relevance 相关性 Al*=%nY
10.professional skepticism 职业谨慎 5*Zz_ .
11.objectivity 客观性 C('D]u$Hdk
12. professional competence 专业胜任能力 5}hQIO&^%
13.Senior/CPA-in-charge 项目经理 4 N$Wpx
14.audit engagement letter 业务约定书 A4@z+ebb l
15.recurring audit 连续审计 5l8F.LtO\
16.the client 委托人 w}l^B>Zz
17.change CPA 更换注册会计师 faRQj:R8
18.the existing CPA 现任注册会计师 !`=iKe&%E
19.the successor CPA 后任注册会计师 153*b^iDBh
20.the preceding CPA前任注册会计师 _VdJFjY?zc
21.issue the audit report 出具审计报告 ;W5.g8
22.expert 专家 \Qah*1
23.the board of directors 董事会 Uz_ob9l<#H
24.knowledge of the entity‘ s business 了解被审计单位情况 y|O3*`&m
25.assess material misstatement risks评估重大错报风险 PU.j(0
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 h\@X!Z,
27.a general knowledge of —— 初步了解―――的情况 Z1q<) O1QX
28.a more knowledge of—— 进一步了解的情况 h/\Zq
29.the prior year‘s working papers 以前年度工作底稿 t=Rl`1=(K
30.minutes of meeting 会议纪要 JJ
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31.business risks 经营风险 b*h:e.q
32.appropriateness 适当性 <`SA>P
33.accounting estimate 会计估计 1VFCK&
34.management representations 管理层声明 .$cX:"_Mk
35.going concern assumption 持续经营假设 &&<l}E
36.audit plan 审计计划 TxQsi"0c
37.significant audit areas 重点审计领域 W#g!Usf:/
38.error 错误 N~v<8vJq`
39.fraud舞弊 IxWi>8
40.modified or additional procedures 修改或追加审计程序 ,/p+#|>C=
41.misappropriation of assets 侵占资产 J)Yz@0#T(;
42.transactions without substance 虚假交易 apJXRH`
43.unusual pressures 异常压力 {f4jE#a>v
44.the suspected noncompliance 涉嫌存在违法行为 P|ibUxSA~,
45.materialiy 重要性 \PN*gDmX
46.exceed the materiality level 超过重要性水平 Xmmj.ZUr
47.approach the materiality level 接近重要性水平 sSKD"
48.an acceptably low level 可接受水平 C3=0st$
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 aOinD
50.misstatements or omissions 错报或漏报 <e
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51.aggregate 总计 ?
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52.subsequent events 期后事项 <^>
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53.adjust the financial statements 调整财务报表 4s|qxCks
54.perform additional audit procedures 实施追加的审计程序 Y]6dYq{k
55.audit risk 审计风险 w8q
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56.detection risk 检查风险 ImB5F'HI$
57.inappropriate audit opinion 不适当的审计意见 .u&X:jOE
58.material misstatement 重大的错报 %F150$(D
59.tolerable misstatement 可容忍错报 voRb>xF
60.the acceptable level of detection risk 可接受的检查风险